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The study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical evidence from the stakeholder’s perspective of digitisation of accounting, auditing, reporting and regulatory compliance procedures.

The study has applied a quantitative approach to identify the thoughts of auditors, accountants and academicians on the impact of digitalised accounting applications on accounting functions. The data was collected by administering an empirical study and a sample of 482 professionals from the accounting, auditing and academic sectors. To analyse and interpret data descriptive statistics, structured equation modelling and mediation analysis has been used.

The finding of the study signifies the relevance of digitalised accounting applications in accounting functions and reveals that there is a significant impact of digitalisation on accounting, auditing, reporting and regulatory compliance aspects of accounting functions. The outcome of the study explores that a digitalised accounting system reduces possible errors and improves the accuracy and transparency of the system.

The study highlighted the importance of developing new methods and techniques that can be used in practice. This indirectly advocates the inclusion of such concepts in accounting curricula to emphasise the need to understand the challenges and opportunities created by digitisation. Furthermore, the study will become a motivation to scholars who intend to explore different areas through which new technologies can be adopted to transform traditional accounting systems.

The contributions of the current study have implications that the adoption of digitised accounting enhances economic efficiency through a reduction in accounting costs, and enhanced accuracy that leads to the elimination of penalties and litigations for non-compliance with regulatory authorities. This indirectly impacts positively on the financial health of the business organisations and economies at large. This implication becomes greater evidential support to the organisations which are yet to plan the adoption and implementation of digital tools in their organisation for accounting functions.

Digitalisation is a relevant part of the accounting function to improve efficiency and accuracy. Since accounting and auditing practitioners struggle to control the accuracy and efficiency of transactions. Furthermore, the outcome of the study assists organisations in gaining real-time access to financial data, transforms workflows and empowers management to make timely informed sound decisions, optimise resource allocation, efficient regulatory compliance and so on.

This study aims to examine the factors driving the adoption of carbon management accounting (CMA) and various considerations that mediate its effectiveness in accounting and disclosure practices.

This study used an exploratory, cross-sectional, quantitative design. Academics, managements/executives, professional accountants, professional auditors and researchers served as the primary units of analysis. This study used a survey method to gather data through a structured online questionnaire. The data were analyzed using descriptive statistics and partial least squares structural equation modeling (PLS-SEM).

The results revealed that the factors driving the adoption of CMA directly influence the effectiveness of CMA practices, with a significant mediating effect of regulatory and ethical aspects. Furthermore, this study revealed the difficulty of accounting, quantifying and reporting carbon emissions and revenue generation from the trading of carbon credits. This highlights the critical role of standard-setters and academics in deciding the concrete methodology to promote uniformity in carbon disclosures.

The major limitations of this study are that it considered only the perception of experts and did not study the actual practices of CMA by considering companies that have already implemented CMA. Further studies should consider this aspect to validate the results of this study. Furthermore, the findings highlight the insignificant effect of economic, environmental and social aspects in enhancing the overall effectiveness of CMA. This is because of the limited number of factors considered in the study of such metrics. To overcome this limitation, future studies should consider wider aspects to validate the outcomes of this study.

The major contribution of this study is that it serves as a base input for business organizations, academics, researchers and regulatory authorities who are working to implement CMA strategies to reduce carbon emissions and promote net-zero business practices.

The outcome of this study is unique and new, as the subject matter of this study is in the nascent stage. The outcome of this study may become a significant valid input for regulators and policymaking companies to gain knowledge about CMA practices and motivate them to integrate CMA practices as part of their sustainability initiatives.

The transformative impact of digital innovations on education has reshaped academic landscapes, affecting both instructional methods and evaluation systems. This study delves into the realm of distance education, exploring the intricate dynamics of digital access, equity and inclusivity, with a particular focus on their influence on learning outcomes.

A comprehensive survey involving 360 participants was conducted to gather data on various facets of the digital learning environment. Descriptive statistics illuminated participants' perceptions, while digital access disparities were analyzed through a chi-square test. Structural equation modelling (SEM) assessed direct relationships, mediation and moderation analyses and elucidated the nuanced influence of demographic parameters.

Descriptive analysis revealed generally positive perceptions of digital learning, with some variability in aspects like accessibility of learning materials and Internet connectivity. Digital access disparities were evident across demographic parameters, highlighting significant associations with gender, education, income, geographic location, religious affiliation and field of study. SEM indicated robust positive associations between digital access and learning outcomes, strategies for enhancing equity and inclusivity and their combined impact on overall academic success.

This study contributes original insights by comprehensively analyzing the interplay of digital access, equity and inclusivity in distance education and their impact on learning outcomes. The research unveils nuanced disparities across demographic dimensions, emphasizing the need for targeted interventions. The study’s integration of SEM, mediation and moderation analyses adds a sophisticated layer to the understanding of these relationships.

The study is aimed at analyzing the perceptions of students and teachers regarding the effectiveness of massive open online courses (MOOCs) on learning efficiency of students and also evaluating MOOCs as an ideal tool for designing a blended model for education.

The analysis was carried out by using the data gathered from the students as well as teachers of University of Mysore, Karnataka, India. Two separate sets of questionnaires were developed for both the categories of respondents. Also, the respondents were required to have prior experience in MOOCs. Further, the collected data was analyzed using statistical package for social sciences (SPSS).

The study showed that MOOCs have a more positive influence on learning efficiency, as opined by both teachers and students. Negative views such as cheating during the assessment, lack of individual attention to students and low teacher-student ratio were also observed.

Many educational institutions view that the MOOCs do not influence learning efficiency and also do not support in achieving their vision. However, this study provides evidence that MOOCs are positively influencing the learning efficiency and also can be employed in a blended model of education so as to promote collaborative learning.

Technology is playing a pivotal role in all fields of life and the education sector is not an exception. It can be rightly said that the technology-based education models such as MOOCs are the need of the hour. This study may help higher education institutions to adopt MOOCs as part of their blended model of education, and, if already adopted, the outcome of the present study will help them to improve the effectiveness of the MOOCs they are offering.

This study aimed to identify factors influencing AI/chatbot usage in education and research, and to evaluate the extent of the impact of these factors.

This study used a mixed approach of qualitative and quantitative methods. It is based on both primary and secondary data. The primary data were collected through an online survey. In total, 177 responses from teachers were included in this study. The collected data were analyzed using a statistical package for the social sciences.

The study revealed that the significant factors influencing the perception of the academic and research community toward the adoption of AI/interactive tools, such as Chatbots/ChatGpt for education and research, are challenges, benefits, awareness, opportunities, risks, sustainability and ethical considerations.

This study highlighted the importance of resolving challenges and enhancing awareness and benefits while carefully mitigating risks and ethical concerns in the integration of technology within the educational and research environment. These insights can assist policymakers in making decisions and developing strategies for the efficient adoption of AI/interactive tools in academia and research to enhance the overall quality of learning experiences.

The present study adds value to the existing literature on AI/interactive tool adoption in academia and research by offering a quantitative analysis of the factors impacting teachers' perception of the usage of such tools. Furthermore, it also indirectly helps achieve various UNSDGs, such as 4, 9, 10 and 17.

This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall quality.

To conduct this study, data was collected from a variety of professionals, including accountants, auditors, tax advisors and others. A structured research instrument was developed, and the collected data were analysed using structural equation modelling and mediation analysis techniques.

The study’s results showed that XBRL technology and its functionality have a noteworthy impact on different aspects of financial reporting. Moreover, the various aspects of financial reporting positively affect the overall quality of financial reporting.

This study solely relied on the opinions of various professionals regarding the current issue under investigation and did not empirically assess the reporting practices of companies by examining their XBRL-based reports. Additionally, it concentrated solely on financial reporting aspects and did not account for non-financial aspects. The main theoretical contributions of this paper to technology in financial reporting, XBRL and accounting literature are that it sheds light on the influence of the use of technologies in the business reporting process and their influence on various aspects of business reporting, which has only received confined focus from earlier studies so far.

This study’s findings could provide valuable insights to the managerial teams of organizations seeking to digitize their business reporting practices, specifically in areas such as regulatory compliance, integrated reporting and timely dissemination of reports in a sustainable way. Furthermore, it could help these teams reap the benefits of technology for various regulatory compliance matters.

This study could assist business organizations and regulatory authorities in adopting and implementing technology such as XBRL for accounting and business reporting. Furthermore, the study’s findings can aid in enhancing financial reporting practices by considering emerging aspects such as ESG and sustainability aspects.

The study aims to determine the trend of Integrated Reporting (IR) practices and investigates its impact on operational performance (return on assets (ROA)) and firm value (Tobin's Q) of National Stock Exchange (NSE) listed companies in India.

Manual content analysis is used to construct Integrated Reporting Disclosure Quality Index (IRDQI) to assess disclosure practices of 93 integrated annual reports for three years from 2017–2018 to 2019–2020. Further, panel data models are utilized for investigating the relationship between IRDQI and financial performance. The dependent variable consists of ROA and Tobin's Q in regression models, while the independent variable includes IRDQI.

The empirical analysis results show that IRDQI is positively and significantly associated with operational performance (ROA) while insignificantly related to firm value (Tobin's Q). The study also reveals the upward trend of IR elements and guiding principles from 2017–2018 to 2019–2020.

The primary limitation of this study is the scarcity of data as a handful of companies are preparing IR in India. This paper considers two profitability measures, i.e. ROA and Tobin's Q. Future research should consider both long-term and short-term profitability measures to represent the progress of IR in India.

The escalation of IR disclosures represents that Indian companies are utilizing the opportunities offered by IR to meet stakeholders' expectations. Further, the study investigates the financial performance of Indian companies, which is essential for the growth and survival of the companies. The study's findings would enhance the capacity of firms to raise capital from capital markets by enticing investors.

This study contributes to the limited literature of IR disclosure and financial performance in India by employing content analysis and regression analysis. The organizations could utilize the unique IR index constructed in the Indian context to scrutinize their IR practices.